The National Taxpayer Advocate (NTA) has identified a serious IRS problem in calculating Collection Statute Expiration Dates or CSEDs. Generally, under IRC § 6502, the IRS has 10 years to collect a liability from the date of assessment. After this 10-year period or statute of limitations has expired, the IRS can no longer try and collect on an IRS balance due; there are exceptions however that “toll” the statute of limitations. That said, it appears there is an IRS issue causing its computer systems not to recognize the CSED in certain cases in which taxpayers had sought installment agreements. In some cases, those with multiple pending installments agreements, over 80% had incorrect CSED dates. This means that the IRS may be illegally collecting tax from taxpayers beyond the 10-year statute of limitations on collections and the refunding of payments beyond the statute of limitations date may be in order.